GST Annual Return Format – Part II Details. How Its Organised?

In previous blog post on GST Annual Return Part 1 we explained the classification of GSTR 9 along with overview on all parts.

Part II of GSTR 9 deals with reporting of outward supplies that includes advances received, inward and outward supplies on which tax is payable. All invoices including amendments issued shall be reported under Table 4 and 5 of part II of GSTR 9. Below is the detailed analysis:

(A) Table 4:

1. Table 4A: Supplies made to unregistered persons (B2C) – 

2. Table 4B: Supplies made to registered persons (B2B) - 

3. Table 4C: Zero rated supply (Export) on payment of tax (except supplies to SEZs) – 

4. Table 4D: Supply to SEZs on payment of tax – 

5. Table 4E: Deemed Exports – 

6. Table 4F: Advances on which tax has been paid but invoice has not been issued –

7. Table 4G: Inward supplies on which tax is to be paid on reverse charge basis –

8. Table 4H: Summation of 4A to 4G

9. Table 4I and 4J: Credit Notes (4I) / Debit notes (4J) issued in respect of transactions specified in (B) to (E) above (-) –

10. Table 4K and 4L: Supplies declared through or reduced through amendments – 

11. Table 4M: Sub-total (I to L above)

12. Table 4N: Supplies and advances on which tax is to be paid (H + M) above

(B) Table 5:

1. Table 5A: Zero Rated supply (Export)without payment of tax – 

2. Table 5B: Supply to SEZs without payment of tax – 

3. Table 5C: Supplies on which tax is to be paid by the recipient on reverse charge basis

4. Table 5D: Exempted – 

5. Table 5E: Nil Rated – 

6. Table 5F: Non-GST supply –

7. Table 5G: Sub-total (A to F above) –

8. Table 5H and 5I: Credit Notes / Debit notes issued in respect of transactions specified in A to F above –

9. Table 5J and 5K: Supplies declared through Amendments (+) and Supplies reduced through Amendments (-) –

10. Table 5L: Sub-Total (5H to 5K above)

11. Table 5M: Turnover on which tax is not to be paid (5G + 5L above)

12. Table 5N: Total Turnover (including advances) (4N + 5M - 4G above)

Key Points:

Reconciliation of GSTR 3B and GSTR 1:
It is necessary to reconcile turnover reported as per GSTR 3B and GSTR 1 as more dependence shall be placed on details reported in GSTR 1.

Reconciliation of GSTR 3B and GSTR 1 with books of accounts:
Turnover as per books of accounts shall be reconciled with details reported in GSTR 3B and GSTR 1. Any discrepancies identified shall be adjusted accordingly before filing March 2019 returns.

However, discrepancies identified after filing March 2019 returns shall be reported in GSTR 9 and any tax payable thereon shall be paid through Form DRC-03.

Amendments for exempt, Nil rated, non-taxable supplies:
There is no provision in GSTR 1 for amendment of exempted, nil rated and non-taxable supplies.  There is, however, no clarity on whether such amendments done through GSTR 9.

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